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This study aims to determine the effect of company size, company age, profitability, and leverage on the level of website-based corporate information disclosure. The population of this study was all companies listed on the Indonesia Stock Exchange. The sampling technique in this study used a purposive sampling method with a final sample of 688 companies. Data collection in this study used a content analysis method and data processing using the SPSS 27 application using multiple linear regression analysis. The results of this study indicate that search size has a positive and significant effect on the level of website-based corporate information disclosure. Meanwhile, the other three independent variables, namely company age, profitability, and leverage, do not have a significant effect on the level of website-based corporate information dissemination.

Digital resolution has accelerated fundamental transformations in the retail and financial sectors, which has implications for significant changes in public consumption. E-commerce platforms now provide a diversification of payment methods to optimize the consumer experience, including the implementation of a delayed payment system (paylater). This study aims to analyze the influence of ease of use and perceived security on doom spending behavior among college students using Shopee PayLater. This study adopted a quantitative approach using a survey design as the research method. The data collection process was carried out through a questionnaire instrument distributed to 100 student respondents selected using a purposive sampling technique. Data analysis was conducted using various statistical techniques including instrument validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS version 25 software. Partially, the ease of use variable did not show a significant influence on student doom spending behavior. Conversely, the security variable showed a significant positive influence on doom spending tendencies among college students using the Shopee PayLater service. When analyzed simultaneously, both the ease of use and security variables showed a positive and significant influence on doom spending behavior of Shopee PayLater users.

This study aims to examine the effect of changes in tax rates, understanding of tax regulations, and tax awareness on the compliance of UMKM taxpayers. This research employs a survey approach with data collection via questionnaires from respondents who are UMKM taxpayers within the jurisdiction of KPP Pratama Sukoharjo. This study uses a sample of 100 determined using the Slovin formula. The data is analyzed using multiple linear regression analysis with SPSS software. The t-test results indicate that all three independent variables have a positive and significant effect on taxpayer compliance, with the calculated t-values being greater than the t-table value (1.984) and the significance value below 0.05. This research proves that changes in tax rates, understanding of tax regulations, and tax awareness affect the compliance of UMKM taxpayers.

 Tax avoidance is a legal strategy used by companies to minimize their tax burden by exploiting loopholes in tax regulations without violating the law. Although not illegal, this practice may reduce a company’s tax contribution to the state and pose reputational risks. This study aims to analyze the influence of profitability (ROA), leverage (DER), and capital intensity (FAT) on tax avoidance, measured using the Current Effective Tax Rate (CETR), in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research adopts a quantitative approach with multiple linear regression analysis processed using SPSS. The sample was selected using purposive sampling. The results show that all three independent variables have a significant effect on tax avoidance, supported by significance values below the critical threshold and t-values exceeding the t-table, leading to the acceptance of H1, H2, and H3.

This study aims to examine and explain the mediating role of brand image in the effect of corporate social responsibility (CSR) on purchase intention toward Nestle Pure Life in Denpasar. The research was conducted in Denpasar, using a sample of 100 respondents selected through purposive sampling and surveyed using offline questionnaires. The data analysis technique used in this study is path analysis with SPSS 26.0. The results indicate that all hypotheses are accepted. Corporate social responsibility has a positive and significant effect on purchase intention. Brand image also has a positive and significant effect on purchase intention. In addition, CSR significantly influences brand image. Furthermore, brand image is proven to mediate the effect of corporate social responsibility on purchase intention toward Nestle Pure Life in Denpasar. The implication of this study is the importance for Nestle Pure Life to enhance positive consumer perception through meaningful and consistent CSR programs in order to build a strong brand image that ultimately increases purchase intention among consumers in Denpasar.

This study aims to determine the effect of Islamic branding and Islamic service quality on customer loyalty at PT Bank Muamalat Indonesia, Tbk, Medan Balai Kota Branch, with customer satisfaction as an intervening variable. This is a quantitative study. Data collection used a questionnaire with a sample size of 100 respondents using a random sampling technique. The obtained data were then processed using SPSS 25. Instrument tests used included validity and reliability tests. The classical assumption tests used included normality, multicollinearity, and heteroscedasticity. Hypothesis testing used t-tests, f-tests, and coefficient of determination tests. Data analysis used path analysis. The results of the first t-test indicate that Islamic branding, Islamic service quality, and customer satisfaction have a positive and significant effect on customer loyalty. The results of the second t-test indicate that Islamic branding and Islamic service quality have a positive and significant effect on customer satisfaction. Customer satisfaction can mediate the relationship between Islamic branding and service quality.

The proposed research will focus on defining the effects of the strategic audit aspects instrengthening the institutional performance of the Iraqi General Cement Company. The research targetedfour important dimensions that are strategic position of the institution, the internal environment, theexternal environment, and the stakeholder, and how these dimensions would be associated with variousdimensions of performance such as learning and growth, internal operations and customer satisfaction,financial performance, and environmental performance. The research methodology employed adescriptive and analytical approach, utilizing statistical methods such as SPSS V.25 and AMOS V.23 totest the study's hypotheses. The findings indicated that both the external environment and the involvementof the stakeholders had the most significant positive impacts on both the financial and the environmentalperformance of the company, whereas the internal environment was found to have solid effects oninternal activities and on customer satisfaction. The average effect on learning and development was alsorecorded on the strategic position. The findings of the study indicated that as a way of sustaininginstitutional performance, a combined consideration of strategic alignment, overall institutional processadvancement and the partnership with stakeholders should be implemented.

This study was conducted to examine how well the use of augmented reality (AR) learning tools helps fifth-grade elementary school students understand mathematical concepts related to fractions.. The research was motivated by students' limited comprehension of the abstract nature of fractions and the lack of engaging educational tools capable of presenting the material in a meaningful and interactive way. Augmented reality is believed to improve student engagement and offer more appealing visual representations by integrating virtual elements into the real-world environment. A total of 30 students I participated in this study, which used a quasi-experimental design with a One Group Pretest-Posttest method. Information was collected through pre-tests, post-tests, written notes, and observations. We used SPSS software to analyze the data. The results showed that students' grades improved significantly, with the average increasing from 54.80 in the pretest to 91.83 in the posttest. The normality test indicated that while pretest scores were approximately normally distributed, the posttest scores followed a normal distribution. A one-sample t-test showed a statistically significant effect of AR media usage, with a p-value of 0.000 and t-values substantially higher than the critical value (pretest: 32.439; posttest: 112.071). These results suggest that AR-based instructional media are effective in supporting elementary students’ understanding of fraction concepts. Overall, the study confirms the positive impact of augmented reality in mathematics learning for fifth-grade students.

Isu perubahan iklim dan meningkatnya kesadaran masyarakat terhadap lingkungan mendorong industri pariwisata untuk menerapkan praktik berkelanjutan, termasuk penggunaan produk ramah lingkungan. BudiSun Resort Maumere merupakan salah satu resort di Nusa Tenggara Timur yang telah mengadopsi prinsip-prinsip ramah lingkungan dalam operasionalnya. Namun, masih diperlukan kajian mengenai sejauh mana praktik tersebut memengaruhi keputusan konsumen. Penelitian ini bertujuan untuk menganalisis pengaruh Green Product, Brand Image, dan Environmental Awareness terhadap Purchase Intention konsumen pada BudiSun Resort Maumere. Pendekatan yang digunakan adalah kuantitatif dengan metode survei terhadap 150 responden yang pernah menginap di resort tersebut. Instrumen penelitian berupa kuesioner dan data dianalisis menggunakan regresi linier berganda dengan bantuan SPSS 25. Hasil analisis menunjukkan bahwa secara simultan ketiga variabel berpengaruh signifikan terhadap Purchase Intention (R² = 0,827; F = 231,894; sig = 0,000). Secara parsial, Brand Image (β = 0,321; sig = 0,000) dan Environmental Awareness (β = 0,651; sig = 0,000) berpengaruh positif dan signifikan, sedangkan Green Product tidak berpengaruh signifikan (β = –0,056; sig = 0,354). Temuan ini menegaskan pentingnya membangun citra merek yang kuat dan meningkatkan kesadaran lingkungan konsumen dalam strategi pemasaran pariwisata berkelanjutan.

This study aims to determine the effect of asset structure, sales growth, and firm size on capital structure at PT Martina Berto Tbk during the period 2014–2023. The data used in this research is secondary data, namely the financial statements of PT Martina Berto Tbk over the past ten years, obtained from the company's official website (www.martinaberto.co.id), in the form of balance sheets and income statements. The analytical methods used include classical assumption tests, multiple linear regression analysis, and hypothesis testing, conducted using SPSS version 20. The results show that asset structure, sales growth, and firm size each have a significant partial effect on capital structure. Furthermore, asset structure, sales growth, and firm size simultaneously have a significant effect on the capital structure of PT Martina Berto Tbk..

The research aims to determine the effect of taxpayer awareness, tax knowledge and service quality on motor vehicle taxpayer compliance in Sukoharjo Regency (Case Study at Samsat Sukoharjo). This study uses a quantitative approach using primary data obtained from distributing questionnaires to respondents. Research indicators are arranged based on a Likert scale to measure the variables studied. The population in this study were motor vehicle taxpayers registered at the Regional Revenue Management Unit (UPPD) Samsat Sukoharjo Regency. Sampling was carried out using a simple random sampling technique with a sample size of 100 respondents. Consisting of 25 respondents who filled out the printed questionnaire directly and 75 respondents who filled out the questionnaire online via Google Form. The collected data were processed using IBM SPSS version 23 software using descriptive statistical analysis methods, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, F tests, t tests and coefficients of determination. The results showed that the variables of taxpayer awareness and tax knowledge had a positive and significant effect on motor vehicle taxpayer compliance in Sukoharjo Regency. Meanwhile, the service quality variable has a negative and significant effect on motor vehicle taxpayer compliance in Sukoharjo Regency.

This research seeks to ascertain the impact of Social Media Marketing on Electronic Word of Mouth (e- WOM) and the Intention to Become a Member of Student Activity Units (UKM) among followers of the Instagram account @radiokampusunila. The background of this research is the low participation of Universitas Lampung students in campus organizations, even though promotional strategies through social media have been actively implemented. This study combines a survey method with a quantitative associative approach through online questionnaires distributed to 121 respondents. Purposive sampling with criteria, an active students of Universitas Lampung who follow the @radiokampusunila Instagram account, is the method of sampling that is employed The variables include Social Media Marketing (X), e-WOM (Y1), also the Intention to Become a Member (Y2). With the use of SPSS, multiple linear regression analysis was performed on the data. . The findings demonstrated the positive and substantial impact of social media marketing on e-WOM, the positive and significant impact of social media marketing on the intention to join, and the positive and significant impact of e-WOM on the intention to join.

Suminagashi is a technique for decorating fabric or paper by dropping ink or paint onto the surface of water or a water-gelmixture, then placing the fabric or paper on the liquid so that the color is absorbed. The study aims to examine the effect of increasing water volume in acrilylic paint on the color quality of the suminagashi technique appiled too polyester scraves, specifially in terms of color sharpness and color absorption. Additionally, it investigates the variations in color outcomes across different water-to-point ratios. An experimental method was employed using three paint-to-water ratios 1:1, 1:2, and 1:3. Color quality was evaluated through observations by 30 respondents and analyzed using the Kruskal-Wallis H test with SPSS version 30. The result indicate that the volume of water in the acrylic paint mixture significantly influences color quality. The 1:1 ratio produced the higest color sharpness, while the 1:3 ratio showed the best color absroption. Distinct color differences were observed among the scarves produced with each ratio.

The problem in this study is the lack of communication between superiors and employees. There are still employees who are not disciplined in company regulations, the physical work environment at CV. Asia Mega Mas is inadequate and employee performance appraisal data has decreased from 2021-2023. The purpose of this study is to determine the effect of communication, work discipline and work environment on employee performance at CV. Asia Mega Mas.  The type of research is quantitative. The population in this study is employees of CV. Asia Mega Mas totaling 48 samples while the sampling technique uses the saturated sampling method. The sources in this study come from primary data and secondary data. The data collection method uses observation, interviews, questionnaires and documentation. The data analysis technique used is multiple linear regression. Data processing is assisted by the SPSS version 25 tool.  The results of the (t) test or partial test show that the communication variable (0.001) is greater than the alpha 5% (0.05) or t count = 3.561> t table 2.015. The work discipline variable (0.000) is greater than the alpha 5% (0.05) or t count = 4.168> t table 2.015. And the environmental variable (0.009) is greater than the alpha 5% (0.05) or t count = (-2.728)> t table 2.015. Then simultaneously the (F) test significant value F is smaller than 5% or 0.05 or the f count value = 36.243> F table 2.82. The results of the determination coefficient (R2) The adjusted R Square value is 0.692 (69.2%). So it can be said that 69.2% of the variation in communication, work discipline and environment variables in the model can explain employee performance variables, while the remaining 31.8% is influenced by other variables outside the model.

Customer loyalty is a commitment held by individuals or groups to buy or support a product or service again on an ongoing basis. The purpose of this study was to determine the effect of social media marketing and customer experience on customer loyalty in customers of Yong Bengkalis Coffee Shop in Pekanbaru. The population of this study were 14,095 customers and a sample of 99 respondents was obtained using purposive sampling technique. This research uses quantitative methods and descriptive statistics with explanatory research models using SPSS 30.0 tools. The output results of data processing state that partially social media marketing has a significant effect on customer loyalty, customer experience has a significant effect on customer loyalty and simultaneously social media marketing and customer experience have a significant effect on customer loyalty in customers of  Yong Bengkalis Coffee Shop in Pekanbaru.

In the ever-evolving digital era, digital payment technology has increasingly become the preferred method for conducting financial transactions. This study aims to empirically examine the influence of perceived quality of accounting information systems, ease of use, and trust on the decision to use e-wallets in financial transactions. The sampling method employed in this study was non-probability sampling, specifically purposive sampling, with criteria set for selecting respondents, namely active accounting students from the 2021 cohort who are currently using or have previously used e-wallets for financial transactions. This research is grounded in the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). Data were collected through a Google Form, yielding 252 valid responses. The data were then analyzed using SPSS Statistics 26. The results show that perceived quality of accounting information systems, ease of use, and trust have a positive influence on the decision to use e-wallets. This indicates that the higher the perceived quality of accounting information systems, ease of use, and trust felt by students in using e-wallets, the more likely they are to decide to use e-wallets in their financial transactions.

The retail industry is one of the choices for people to fulfill their needs. With the dynamics of the retail industry that had slumped, one of the local retailers in Yogyakarta, Pamella Supermarket, became the favorite choice of the people of Yogyakarta. One of the Pamella Supermarket branches, Pamella 9 Supermarket Wonosari, is always crowded with customers and its existence absorbs the youth workforce of Gunungkidul area. The existence of competition in this industry requires many supporting factors to survive.  In this study, several important factors are examined, including work motivation, work environment, work experience and employee loyalty. This study aims to analyze the simultaneous influence of work motivation, work environment and work experience on employee loyalty at the Pamella 9 supermarket in Wonosari. The research data was collected from 60 respondents through interviews and questionnaires. To analyze the data obtained, multiple linear regression techniques were used and processed with SPSS version 27.The results showed some important conclusions: first, work motivation did not have a significant influence; second, the work environment had a positive and significant influence; third, work experience also had a positive and significant influence; fourth, overall, work motivation, work environment and work experience had a significant effect on employee loyalty at Pamella 9 Supermarket in Wonosari.

In this study, to analyze the interest factors in using e-commerce-based accounting information systems among Surakarta private students. This research is quantitative research. The population of this research is private students from Surakarta. The sample determination technique uses the Slovin formula. Data analysis uses SPSS 25. The results of this study prove that perceived ease and trust influence interest in the Shopee e-commerce based accounting information system and perceived risk does not influence interest in using the Shopee e-commerce based accounting information system. So, Shopee e-commerce features must pay attention to service, privacy & security and provide functional features so that they can attract students' attention to use Shopee e-commerce.

This research aims to know and analyze both the partial and simultaneous effects of online customer review and online customer rating on the purchase decision on e-commerce Shopee among students of the business administration program of Nusa Cendana University. The number of samples in this research was 100 respondents, with using the Purposive Sampling technique. The data analysis techniques used are quantitative descriptive analysis, multiple linear regression analysis, and hypothesis testing and analysis of the coefficient of determination (R2) using the SPSS V26 application. From the results of Multiple Linear Regression Analysis, the equation is obtained: Y = 2.301 + 0.302X1 + 0.705X2 + 2.699. The results of both the t test and the F test show that partially online customer review and online customer rating have a positive and significant effect on purchasing decision. Based on the Adjusted R² value, the contribution of the perceived usefulness and trust variables to intention to use is 61,1%, while the remaining 38.9% of purchase decision variables were influenced by other variables not discussed in this study. For this reason, it is suggested that further researchers can examine variables outside of this study that can affect purchasing decisions, as well as not only Shopee e-commerce but also other types of e-commerce.

This study aims to analyze the effect of the frequency of board of commissioner meetings and the size of the board of commissioners on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative approach, this study utilizes secondary data obtained from the company's annual report. Of the total 94 companies listed on the IDX, the purposive sampling method was used to filter data according to certain criteria, resulting in 307 sample observations. The analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study indicate that the size of the board of commissioners has a positive and significant effect on company value. Conversely, the frequency of board of commissioner meetings does not have a significant effect. This finding suggests that the composition and number of members of the board of commissioners have a more dominant role in creating company value, compared to how often meetings are held